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..... an assessee who is eligible to make a deposit under section 32AB of the Income-tax Act; (d) "designated account" means an account of the depositor exclusively for the purposes of the Scheme opened with a sched uled bank; (e) "Income-tax Act" means the Income-tax Act, 1961 (43 of 1961); (f) "paragraph" means a paragraph of this Scheme and "sub-paragraph" means a sub-paragraph of the paragr .....

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